Standard Product Cost, Direct Materials Variance H.J. Heinz Company uses standards to control its materials costs. Assume that a batch of ketchup (2,400 pounds) hes the following standerds: The actual materials in a batch may vary from the standard due to tomato characteristics. Assume that the actual quantities of materials for batch 08-99 were as follows: 4,200lb5, of tomatoes 211 gal. af vinegar 20 gal. of eorn syrup 87lbs. of salt